S2 Food Poverty Network
Financial Statements
for the year ended 31 December 2024
FOOD BANK .
Charity number: 1162137
Voluntary
Actlon
Rotherham
The Spectrum. Coke Hill. Rotherham, S60 2HX
Tel, 01709 829821 Fax.. 01709 829822
Email.. admin@varotherham.org.uk Web.. www.varotherham.org.uk

S2 Food Poverty Network
Contents
Page
Legal and administrative information
Trustees, annual report
Independent examiners report
Statement of financial activities
Balance sheet
Notes to the aC￿UntS
10-14

S2 Food Poverty Network
Legal and Administrative Information
Charity number
1162137
Trustees
J Le Corney
D Matthews - Secretary
J Hull Co Chairperson
T Gallagher- Treasurer
J Whyms
Rev Sibylle Eva Nolhhelfer-Batlen
Sioned-mair Richards
C McKee
G Roberts
L Warren
J Steinke
Registered office
Sl Aidan's Church and Community Centr8
2 Manor Lane
Sheffield
S21UF
Bankers
The Co-operative Bank
Po Box 250
Skelmerdal
WN8 6WT
Independent examiner
Prathibhani Herath ACMA,CGMA
Voluntary Action Rotherham
The Spectrum
Coke Hill
Rolherham
S60 2HX

S2 Food Poverty Network
Trustees. annual report
for the year ended 31 December 2024
The charity is run according to its constitution which was adopted on 11 September 2013
and amended on 19 May 2015. It became registered as a charity on 11 June 2015.
Objectives and activities
The charity's objects are the prevention or relief of poverty, in particular among people
living within the S2 postcode are of Sheffield, by the provision of emergency food parcels,
items, services and facilities to individuals in financial need.
Achievements and perforniance
a. The Overall Picture
We continue to keep detailed, good records. These inform my report. We weigh all
incoming donations and outgoing parcels of food. We know how many clients we help
eaGh week. We know the reasons why each individual has fallen into food poverty.
Our unit of measurement is "people fed" That is the number of individuals. or family
members, who received provision for a week. For instance, a family of three attending
Food Bank for four weeks would mean 12 "people fed" The overall dala show thal we
gave 9628 weekly provisions in 2024. The equivalent figure for 2023 was 9900. We are
addressing entrenched need.
We know the reason for the food poverty of each client. Just below half cited debt. Just
below half were simply short of money for essential expenditure. Significant numbers were
unemployed, awaiting delayed benefits or homeless. Smaller numbers were asylum
seeking, or refugees.
b. Clarity in our approach
In March 2023, we had opened our new Community Food Shop in premises across the
road from our Food Bank base at st. Swithun's. 2024 was Ihe first full year of operation of
our new model. Our new twin approach {Food Bank and Community Food Shop)
represented slralegies to relieve food poverty (the Bank) and then to address underlying
causes of that poverty Icommunitv Shop).
Clients, who oflen now are self-referred, spend around 4 weeks using Food Bank. During
this time, they are asked to brinq evidence of Iheir need.
If the need continues beyond 4-6 weeks, the client is invited to use the new Community
Food Shop. Slhe pays £4 per week to use the Shop. The Shop is stocked with, notjust tinned and
preserved foods, but with fresh food {oflen from Fareshare), fruit and vegetables, plus hygiene
items. Clients exercise greater, but guided, choice. Typically their £4 would secure food to a value,
d8Dendina on familv size. of around £40.

S2 Food Poverty Network
Trustees, annual report continued
for the year ended 31 December 2024
Achievements and performance continued
By the close of 2024, we were averaging c70 clients per week in the Food Bank and c150
per week in Food Shop. In the same period in 2023 the comparative figures were c100
(Food Bank) and c108 (Food Shop). The changed balance (Food Bank down and Food
Shop up) reflects the shorter norm for Food Bank eligibility and growth in longer-term
access to the Shop.
The most frequent reasons for referral to Food Bank, and subsequent access to Food
Shop are (a) debt and (b} the challenge of accessing a full range of benefits to which the
client might be entitled. To address the issue of debt. we have subscribed to the charity,
Community Money Advice. CMA'S model SLJils our needs. They train S2 Food Bank
volunteers as debt mentors. The menlors inteNiew clienls and make appropriate records.
These data are then inputted to CMA'S site. CMA experts then point the way fomard.
We now have 6 volunteers trained as debt mentors. By the end of 2024 our menlors were
working on 52 "aclive" CMA cases. During 2024 30 cases were closed. Of Ihese 15 had
achieved Debt Relief Orders in which £125,076 of debt was written off. A DRO is a
government approved method of dealing with personal debts which enables the debtor,
with some restrictions, to make a fresh slart.
Our deeper discussions with clients had revealed that many were not in receipt of all the
benefits to which they might be entitled. We appointed a benefits advisor who
immediately deployed relevant expertise. His role was agreed via a Service Level
Agreement with Manor and Caslle Development Trust.
In the course of 2024, he pursued the cases of 89 clienls. He researched their eligibilily for
Discretionary Housing Payments, Personal Independence Payments, Limited capability for
Work allowance, Disability Living Allowance. Council Tax Support and Housing Support
Fund. He secured £42,188 in additional benefits.
¢. Continuing, but enhancing, established practices
As in previous years, in early 2024 we provided Winter Fuel top-ups. These were
£12200 in value.
Just before Christmas, we provided Christmas family dinner parcels to help 97 adults
and 92 children enjoy the season. The contents of these parGels were determined by
family sizelcomposition and by their choices of meats, qarnishes. puddinqs etc.
We provided (sets of up to 8) presents for the 92 chlldren. Volunteers from several local
businesses and our associated charities helped with wrapping presents.
d. The bimonthly Newsletter
Our Management Group, which includes Trustees, meets every two months. In May 2023,
I began to post on the S2 Food Poverty Network Website, a Newsletter. This reported
discussions, issues and trends which had emerged in our management meetings. l am
now, thanks to a repeated invitation in these Newsletters, in grateful, more personal,
contact with some 50 lonqstandina donors.
During 2024,1 circulated six more Newsletters in an eslablished format.

S2 Food Poverty Network
Trustees. annual report Continued
for the year ended 31 December 2024
Achievements and performance continued
e. Donations and Trends
There are three routes by which we obtain the food distributed by Food Bank and Food Shop. Here
are totals for 2024. In brackets are comparative figures for 2023'.-
14,831 tonnes of food came via donations in kind. Often these foods came through local
collectinq qroups. 120,1241
43,939 tonnes were purchased. These purchases were funded by standing order and other cash
donation to Food Bank. 151.747)
15,946 tonnes came from Fareshare, the charity which distributes close-to-use-by foods from
shop chains and restaurants. 116.7461
The comparative (2023 to 20241 figures show a drop in in-kind donations. Our standing order and cash
donations also reduced.
f. A Change In Perspectlve
Let me mention how our financial understanding grew and changed post Covid.
We had been very effective, thanks in particular to John Le Corney, one of our trustees, in
pursuing a range of grants to help charities mid-pandemic. Furthermore, demand for our food
parcels actually fell during the pandemic. This was due both to the rigors of isolation and to
temporary uplifts in available benefits. Thus we ended 2022 with a healthv positive balance in our
In the financial years of 2023 and 2024, we set deficit budgets. We planned carefully, and over
time. to run down the reserves but knew we needed to keep an adequate buffer. We spent on a
number of initiatives which, we knew, would deplete the reseNes-.
We would spend on fuel top-ups in winler.
We further spent on support to olher food-related charities in our area. We shared
reSoUr￿S and expertise with Park Community Action {PCA).
We would priorilize the Community Shop, developing strategies to address clients,
debt issues and to secure their full benefit entitlements.
We now, in late 2024, reached a turning point. The upkeep {rent, rates, utilities) of the Shop
premises, plus the additional numbers of clients whiGh the Shop serves whilst issues are
addressed, have depleted our reserves. The most important of the three sets of initiatives listed
above is the provision of the shop and its associated work on debts and enlitlements.
Looking fomard, we now realize Ihat 2025 should be our final deficit budget year. We did not
pursue sources of external grant funding after the end of Covid. We have now reinvigorated efforts
to secure grants. We are seeking grants from a range of locally based charities to help maintain
the Shop plus associated initialives. We have, sadly, ceased our outreach support to local
providers such as PCA. We are limiting our help with fuel costs whilst supporting clients,
aDDlicalions to other fuel-related Gharities.

Trustee
for the yo
Achl6vem6nt$ and performancè cont
ood Poverty Network
' annual report continued
r end•d 31 December 2024
nued
g. Deep, slncere thanks
This report on S2 Food Poverty N8lwor
gratitude to our donors. slaff and volLtnl
be inappropriatè lo mention names of in
meeting or hglp as a volunteer, l am de
the volunt69rs and our team of leaders.
regular Golleclions of food or financial co
's activities in 2024 musl Include sincerg expression of
ers. Wilhoul Ih8m we could not do our vital work. 11 would
viduals. Just let m8 say that, each lime l allend a
ply impressed by the d8dicalion, empathy and actions of
qually, I hail the generosity of donors.. many hav& made
tribulions over several years.
Publ1¢ beneflt
The Iruslees have paid due regard lo gui
activities the charity should undertake.
Flnanclal rgvlow
Funds are held only lo allow Ihe charlly t
specific reserves pollcy In place at piese
ance issued by the Charity Commission In deciding what
continue lo function montl to month. There Is no
Approved by th& board of trustees
on..
Signed..
Prfnt name,.
Date.. IL 20
Pos511on'. C￿e41 (L

Independent examiners report to the trustees of
S2 Food Poverty Network {"the Charity")
I report to the charity trustees on my examination of the accounts of S2 Food Poverty
Network ("the Charity") for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of S2 Food Poverty Network you are responsible for the
preparation of the accounts in accordance with the requirements of the Charities Act
2011 ('the Act).
I report in respect of my examination of the Charity's accounls carried out under section
145 of the 2011 Act and in carrying out my examination I have followed all the application
Directions giv8n by the Charity Commission under section 145(5)(b} of the 2011 Act.
Independent examiner's statement
I have completed my examination. l Gonfirm that no material matters have come to my
altention in Gonnection with the examination giving me cause to believe that in any
material respect-
1. accounting records were not kept in respect of the Charity as required by section
130 of the Act- or
2. the accounts do not accord wilh those records. or
3. the accounts do not comply wilh the applicable requirements concerning the form
and content of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement thal Ihe accounts give a 'true and fair view which is
not a matter considered as part of an Independent examination.
I have no concerns and have come across no other matlers in connection with the
examination to which attention should be drawn in this report in order to enable a proper
urlderstanding of the aGcounts to be reached.
Signed-
Date: 17 a5
Prathibhani Herath ACMA,CGMA
Voluntary Action Rotherham Ltd
Community Accountancy
The Spectrum, Coke Hill
Rotherham
S60 2HX

S2 Food Poverty Network
statement of Financlal Activities
for the year ended 31 December 2024
Income from charltablg actlvltles..
Unrestricted R&strlct8d
Funds
Funds
2024 Unrestricted Restricted
Total
Funds
Funds
2023
Total
Donations
Grants
Donated food
Sales
Interest Income
156,731
1,000
24,917
5,141
2,864
22,538 179.269
1.000
24,917
5,141
2.864
180,746
1,500
65.898
32,788 213,534
5.851
7,351
65.898
TOTAL INCOME
190,652
22.538 213,191
248.143
38,639 286,783
Expenditure on charitablè actlvities
PCA pantry grant
Food
Gaslelectrlc top ups
Stsff Salari8S
st8ff Tr8lnlng
Depreciation
PayPal Charges
Payroll lees
Slation8rylPo8lage
Publicity atTrd marketlng
Telephone
Equipment
Independent Examlners fee
In5uran¢e
R8pair8 alld Malntenan
st s￿thUns
Volunteer expenses
Shop Expen5e5
Food Nelwork.. Covid-19 Appeal
Food Network.. Network Appeal
Debt Relief
Bookkeep8r f88S
UnifonM5
Offiee Expenses
CMA Exp8ns88
Rent
Bad Debt
Website Expense5
Sundry expenses
TOTAL EXPENDITURE
9,000
121,048
12,200
70,077
1,088
1,478
194
9,000
121.048
12,200
70,077
1.088
1,478
194
172,546
13,460
44,535
3.375 175,921
13,460
48.782
4,247
1,070
199
58
200
1,070
199
3,680
150
1,783
8,098
950
81
7,003
3,690
150
1,783
8,098
950
81
7,003
706
1,288
10.948
200
1,435
11,507
850
822
12,293
130
838
7,620
1,435
11,507
850
822
12.293
130
838
7,620
1,288
10,948
22,538
22,538
52,489
90
52.489
90
6,120
707
3,254
2,316
10.125
6,120
393
905
20.756
13.500
2,000
216
6,120
393
905
20,756
13,500
2,000
216
6.120
707
3.254
2,316
10,125
301
301
293,679
22.538 316,217
288,071
62,517 350,588
Net Incomèlexpendlture
1103,026)
(103,0261
{39,9281 {23,878) 163,8051
Transfers betwo¢n funds
27,949
127,949}
Not movement In funds
75,0771 {27.9491 {103,0261
139,9281 123,8781 163.8051
Total funds brought forward
210,266
28,194 238.460
250,193
52.072 302,265
Total funds carrièd forward
135.189
245 135.434
210,266
28,194 238,460
This Stat8m8nt of Flnanclal Adivit188 include5 all galns and los?s re¢ogni88d in the year.
All the aclivilles ol the ¢harilable cornpany are classed as continuing.
Th8 compar8tive figures lor each fund ar8 shown In notes to tha accounts.

S2 Foo
Poverty Network
lance Sheet
December 2024
a$at3
2024
Notes
2023
Fixèd Assets
Tangible assels
5,518
5,934
Current Ass•ts
Debtors
Prep81d Expenses
Cash al Bank and ill hand
1,000
4,407
138,349
143,756
2,000
8,491
238,741
249,232
Credltors - amounts due within one
ear
(13.841)
(16.707)
Ngt current assets
129,915
232.525
Net assets
135434
238,460
Represented by:
General Funds
Restricted Funds
135,189
245
10
210,266
28,194
Total funds
135,434
238,460
Approved by the board of Iruslees on..
Slgned on thelr behalf by..
Slgned..
Datg.. 1£ 2oLS
Print name..
Trustee
10

S2 Food Poverty Network
Note5 to the financial statements
for the year ended 31 December 2024
1 Accounting pollcles
Basis of preparation
The financial statements have been prepared in accordance with AGGounting and
Reporting by Charities- Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)-
(Charities SORP {FRS102))-
S2 Food Poverty Network meets the definition of a public benefit entity under FRS102.
Assets and liabilities are initially reGognised at historical cost or transaction value.
unless othenmise stated in the relevant accounting policy note(s).
Incoming resources
All incoming resources are included in Ihe Statement of Financial Activities when the
charity is legally entitled to the income and the amount can be quantified with reasonable
aGcuracy. Donations and grants received for the general purposes of the Foodbank are
included in unrestricted funds.
No amount in included in the financial statements for volunteer time in line with the
SORP {FRS102).
Goods donated and held as stock for distribution by the foodbank are recognised as
incoming resources within voluntary income or)ly when distributed, wilh an equivalent
amount being included as resources expended.
Grant income is deferred if the period the monies relate to is specified or indicated
by the funder.
Resources Expended
All expenditure is included on an accruals basis and is recognised as a liabilily is
incurred. The charity is not registered for VAT and aGGordingly resources expended
are shown gross of irrecoverable VAT.
Funds
Restricted tunds are subject to specitic conditions by clonors as to how they may be
used. The purposes and uses of the reslricted funds are set out in the notes lo the
accounts. Transfers between unrestricted and restricted funds are made accordingly
when restrictions are either added to or removed from the potential use of the respective
funds.

S2 Food Poverty Network
Notes to the financial statements
for the year ended 31 December 2024
Fixed Assets
Where an asset has been purchased, it will be capitalised and depreciated on a
straight line method over its useful life.
The following are standard useful lives for categories of fixed assets:
Buildings: 50 years
Equipment.. 3-5 years
. Vehicles.. 5 years
Furniture: 10 years
Trade debtors
Trade debtors are amounts due from customers for services performed in the
ordinary Gourse of business.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired
in the ordinary course of business from suppliers. Accounts payable are classified
as current liabilities if the charity does not have an uncondilional right.
at the end of the reporting period, to defer settlement of the creditor for at
least twelve months after the reporting date. If there is an unconditional righl to
defer settlement for at least twelve months after the reporting date, they are
presented as non-current liabilities.
2 Donations
Unrestricted Restricted
Funds
Funds
Total
2024
Total
2023
Individual donations
Other donations
standing orders
Gift Aid received
S2 Food Club
Covid-19 Appeal
Network Appeal
Cost of Living Appeal
56,338
1,797
68,379
18,143
10,572
56,338
1.797
68,379
18.143
10,572
14.930
1,503
7,608
7,608
22,538 179,269
81,398
6,324
76,022
12,537
4,466
24,956
3,131
4,702
213,534
14,930
1,503
156,731
Prior year income includes restricted donations for of £32,788.
12

S2 Food Poverty Network
Notes to the financlal statements
for the year ended 31 December 2024
3 Grants
Unrestricted Restricted
Funds
Funds
Total
2024
Total
2023
The Sheffield General Benevolent Society
ZM & GW Convalescent Trust
CMA
1,000
1,000
1,500
1,000
1,000
7,351
Income received from CMA grant in 2023 was attributable lo reslrscled funds.
4 Donated goods
The Statement of Financial Activities includes the estimated value of food that has
been donated and used by the S2 Food Poverty Network Foodbank.
The estimated cost of food has been calculated by weight at an average retail cost
of £1.68 per kilogram. The weighing of food only commenced at the beginning of
October 2015. once charitable status had been aGhieved.
5 Trustees and key management remuneration, benefits and expenses
other than reimbursed expenses, trustees received no remuneration, benefits or expenses
in this period (2022.. £nil}.
6 Tangible Fixed Assets
Flxture, fittings
& equipment
Cost
at 1 January 2023
Additions
Disposals
at 31 December 2024
7,005
1,062
8.067
Depreciation
at 1 January 2023
Charge during the period
Disposals
at 31 December 2024
1,070
1,478
2,549
Nel Book Value at 31 December 2024
5,518
Net Book Value at 31 December 2023
13

2024
2023
7 Debtors
Debtors
1,000
1,000
2,000
2.000
2024
2023
8 Prepayments
Prepayments
4,407
4,407
8,491
8,491
2024
2023
9 Creditors
Accruals
6,024
6,024
16,707
16,707
The page below has been left blank intentionally
14

S2 Food Poverty Network
Notes to the financial statements
for the year ended 31 December 2024
10 Movemenl in funds
2024
Brought
forward
Incoming
Rasources
Resources Transfers Carried
Expended
fonvard
The Network Appeal
CMA
28,996
802
28,194
22,538
22.538 {28.751)
802
22,538 (27,949)
245
22,538
245
2023
Brought
fO￿ard
Incoming
Resources
Resources Transfers Carried
Expended
fO￿ard
The Nelwork Appeal
CMA
The Talenl Fund
48,697
32, 789
5,851
52,489
6,653
3.375
62,517
28,996
(802)
3,375
52,072
38, 639
28, 194
The Network Appeal
FLJnds relating lo a combination of the Covid 19 Appeal and Cost of Living appeal.
Covld-19 Appèal
S2 Food Pov8rty Ne￿011< has Operated as banker for Ihe Sheffield Foodbank Network
Covid-19 Appeal. Distributing donations which ere annotated wilh"Covid-19 Appeal"
In the payment reference to the 15 Foodbanks ir) Sheffield lincluding S2 Food Poverty
N8tworkl.
Cost of Llvlng Appeal
Funds received from donations whlch arg then shared across the N8twork ol Food Bank8, parti¢ularfy
CMA
Grant recelved from South Yorkshire Community Foundation towards CMA debt monitoring.
The Talent Fund
Grant received under the aegis of 'Make Humanity Greal Again, . to be used towards the
group's charitable aims and objectives.
15

S2 Food Poverty Network
Notes to the flnancial statements
for the year ended 31 December 2024
11 Net assets by fund
Unrestricted Restricled
Funds
Funds
143,511
245
13,841
129,670
Total
2024
143,756
13,841
129,915
Current assets
Current liabilities
245
Prior year
Unrestricted Restricted
Funds
Funds
227,038
28, 194
16,707
294,331
Total
2023
249,232
16,707
232,525
Current assels
Current liabilities
28,194
12 Related party transactions
There were no related party transactions during the year.
(2023.. £6,418.61).
16